CLA-2-62:OT:RR:NC:N3:357
Mr. Larry Whitney
Leedsworld, Inc.
400 Hunt Valley Road
New Kensington, PA 15068
RE: The tariff classification of men’s and women’s coats from China
Dear Mr. Whitney:
In your letter dated June 28, 2018, you requested a tariff classification ruling. The samples will be retained for our files.
Style 19703 is a men’s, thigh-length coat constructed from 100% polyester, woven fabric that is visibly coated on the inner surface with polyurethane. The garment is lined with 100% polyester, woven fabric quilted in a diamond pattern to a non-woven, polyester batting, and contains a 100% nylon, woven fabric, zipper front bib with a ribbed knit collar.
The garment features a full front opening with a five button left-over-right closure; a pointed collar; flap pockets with magnetic closures below the waist; a pocket with a weatherproof zipper above the left-front flap pocket; a pocket with a button closure on the inner front panel; an unsecured pocket on the inner front panel; a back vent with a two-snap closure; long sleeves with two-button, tabbed cuffs; and a hemmed bottom. Inside the coat is a zippered compartment that runs mid-way from the right shoulder across the left shoulder and down to the inner, left pocket. There are also one and three-eighth inch straps attached to the left and right shoulders, which form loops and attach in the sideseams two inches below each armhole.
Style 99703 is a women’s, knee-length coat constructed from 100% polyester, woven fabric that is visibly coated on the inner surface with polyurethane. The garment is lined with 100% polyester woven fabric quilted in a diamond pattern to a non-woven polyester batting, and contains a 100% nylon, woven fabric, zipper front bib with a ribbed knit collar.
The garment features a full front opening with a four button right-over-left closure; notch lapels; flap pockets with magnetic closures below the waist; a pocket with a weatherproof zipper above the left-front flap pocket; a pocket with a button closure on the inner front panel; an unsecured pocket on the inner front panel; a back vent with a two-snap closure; long sleeves with two-button, tabbed cuffs; and a hemmed bottom. Inside the coat is a zippered compartment that runs mid-way from the right shoulder across the left shoulder and down to the inner, left pocket. There are also one and three-eighth inch straps attached to the left and right shoulders, which form loops and attach in the sideseams two inches below each armhole.
In correspondence with this office on July 16, 2018, you state that the inner zipper found in each coat was included for ease of adding embroidery details after the garments have been constructed. You also state that the inner straps have been included to provide another means of wearing the coats. The straps allow the coats to be worn like capes.
The applicable subheading for style 19703, will be 6210.20.5000 which provides for: Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other garments, of the type described in subheadings 6201.11 to 6201.19: Of man-made fibers: Other. The rate of duty will be 7.1% ad valorem.
The applicable subheading for style 99703, will be 6210.30.5000 which provides for: Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other garments, of the type described in subheadings 6202.11 to 6202.19: Of man-made fibers: Other. The rate of duty will be 7.1% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division